Salons and spas: 30% tax relief and package and prepaid-card revenue

1. Identify the taxpayer and separate services from product sales

Hair salons, nail salons and beauty-care operators should distinguish single services, multi-session packages, prepaid cards, product sales and commissions where relevant. Link each to invoices, customer IDs and the operating taxpayer. Staff receiving payments do not automatically constitute separate taxpayers.

Household businesses review business PIT; companies review CIT. This guide does not establish identical licensing or tax rates for everything called a spa and does not provide medical-service instructions. Activities involving medical treatment require separate professional, legal and tax review.

2. Avoid counting package sales and redemptions twice

Maintain package IDs, sale dates, amounts, sessions, usage, refunds and balances. This operational ledger supports reconciliation but does not itself determine tax recognition. Review advances and performed services against applicable rules, sales terms and actual records.

Illustration: a customer pays VND 6 million for six sessions and software records VND 1 million usage per session. Do not count payment plus all usage as VND 12 million revenue for one package. Nor assume every package must be recognized session by session. Link payment and delivery ledgers by package ID for correct tax treatment.

3. Review commissions, refunds and a relief example

Staff commissions, payment fees and product costs do not automatically reduce eligibility revenue. Support package refunds with requests, terms, refund evidence and relevant adjustment records. Reconcile transactions across POS terminals and accounts instead of summing statements that may contain internal transfers.

Illustration: a household business has properly determined annual revenue of VND 2.8 billion, business PIT before relief of VND 42 million and meets all conditions. Relief is VND 12.6 million and the remainder VND 29.4 million. This assumes a tax amount and does not establish a tax rate for salons, spas or products.

4. Choose the correct filing route and retain receipts

Business individuals review Form 01 with the applicable return. Withholding or filing agents use Form 02 for their responsibilities. Companies self-determine relief when making quarterly CIT payments; the individual’s Form 01 is not a company CIT-relief form.

Suggested workflow: close the period, assess eligibility, calculate tax before relief, calculate relief, check official forms, file through the applicable electronic tax channel, and retain signed files, acknowledgements and payment evidence. These are working steps, not universal portal button names. Review amendment rules for missed relief rather than arbitrarily deducting it from a later payment.

5. Monitor the ceiling and prepare the evidence pack

Individuals exceeding VND 10 billion actual annual revenue reverse relief using Form 03 with the filing for the threshold-crossing period. The specified late-payment exclusion ends at that period’s filing deadline. Companies pay the shortfall and follow Article 24(3) of Decree 252/2026/ND-CP rather than assuming the individual rule applies.

Assign someone to update monthly cumulative revenue and outstanding orders or contracts, with a review date. Retain source records, calculations and reconciliations for independent review. The following is a recommended internal evidence pack, not a universal mandatory attachment list.

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